Audit Reports

Overview

This Report of the Comptroller and Auditor General of India for the year ended 31 March 2018 has been prepared for submission to the Governor of Andhra Pradesh under Article 151 of the Constitution of India for being laid before the legislature of the State.

The Report contains significant findings of audit of Receipts and Expenditure of major revenue earning Departments under Revenue Sector conducted under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act, 1971.

For the Revenue Receipt functions which are computerised, Audit must necessarily be given access to transaction data, otherwise Revenue Audit functions will be severely impacted.

The instances mentioned in this Report are those, which came to notice in the course of test audit during the period 2017-18 as well as those which came to notice in earlier years, but could not be reported in the previous Audit Reports; instances relating to the period subsequent to 2017-18 have also been included, wherever necessary.

The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.

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• Report No. 1 of 2020 - Revenue Sector Government of Andhra Pradesh

• Index
• Preface
• Overview
• Chapter 1 General
• Chapter 2 Value Added Tax Central Sales Tax and Goods and Services Tax
• Chapter 3 State Excise Duties
• Chapter 4 Stamp Duty and Registration Fees
• Chapter 5 Taxes on Vehicles
• Chapter 6 Land Revenue
• Chapter 7 Other Tax and Non-Tax Receipts
• Appendices and Glossary